Under U.S. GAAP, which of the following items would require a lessee to classify a lease of equipment as a capital lease?

a. There is no transfer of ownership to the lessee at the end of the lease term.
b. The lease does not contain a bargain purchase option.
c. The lease term is 90% of the estimated economic life of the lease property.
d. The present value of the contractual minimum lease payments is 75% of the fair value of the leased property.


C

Business

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